High Court Rulings


Quashes assessment vis-a-vis IPR-royalty, cites flawed decision making process 

Bombay HC in respect of fastening of VAT liability on royalty payments for right to use Intellectual Property Rights (IPR) granted by Luxembourgian Company, holds the demand as ‘entirely unsusta...View More

Sets-aside Tribunal’s order oblivious to own findings on pre-deposit; Restores second appeal 

Gujarat HC quashes dismissal of second appeal before Tribunal challenging order of Dy. Commissioner of Sales Tax whereby first appeal was dismissed for non-payment of pre-deposit; Restores appeal file...View More

Grants L&T refund of pre-deposit debited from ITC towards purported tax-liability 

Madras HC allows assessee’s writ petition filed against three intimations that denied refund of pre-deposit amount that was debited by L&T (assessee) from its ITC availed under the TNVAT Act...View More

ITC benefit cannot be deprived to purchasing dealer 

Karnataka HC holds that once the purchasing dealer has paid the VAT amount to selling dealer, the matter should end w.r.t. his entitlement to ITC and in such a case, ITC benefit cannot be deprived to ...View More

Dismisses writ relying upon Rajesh Jain ratio 

Dismisses writ relying upon Rajesh Jain ratio ...View More

Job-work of ‘powder-coating’ on yokes/tubes supplied by Manufacturer a ‘works-contract': Allows Revenue's appeal 

Madras HC holds that the job-work of powder coating carried out by the Assessee on yokes, links and tubes supplied by TVS and Rane Madras (Manufacturer) tantamount to works contract as defined u/s-2(z...View More

Designated-Committee to seek CBIC's clarification w.r.t. refund of amount appropriated under SVLDRS, paid by lessee  

Madras HC quashes the order passed by Designed Committee (DC) and remits the matter for fresh adjudication after getting suitable clarification from CBIC “..as to how the amounts will be refunde...View More

Dismisses writ challenging assessment basis entry published on Dept.'s website: Relegates to alternate-remedy 

Calcutta HC dismisses writ petition challenging the review order passed by West Bengal Commercial Taxes Revisional Board (Board) which held that poultry products sold by dealer (Assessee/Pet...View More

Higher entry-tax imposition not 'positive discrimination'; Legislation not ultra-vires: Dismisses writ 

Chhattisgarh HC dismisses writ petition by Vodafone Spacetel Limited (Assessee), upholds the constitutional validity of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (1976 Ac...View More

Sets-aside Ultratech Cement's SVLDRS application rejection for mere non-quantification of penalty amount

Gujarat HC sets-aside order by Designated Committee rejecting application filed by Ultratech Cement (Applicant) under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme) citing non-...View More